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Keywords: institutional investors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 71–90.
Published: 01 August 2018
...Cory A. Cassell; Michael S. Drake; Travis A. Dyer SUMMARY We investigate whether auditors are sensitive to litigation risk related specifically to having greater numbers of institutional investors that hold the common stock of a given client. Our findings suggest that audit fees are higher when...